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| February 29, 2012 | ||||
| HORACE L. NASH | EMAILHNASH@FENWICK.COM Direct Dial (650) 335-7934 | |||
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-7010
| Attn: | Mr. Ethan Horowitz |
| Branch Chief |
| Re: | Diamond Foods, Inc. |
| Form 10-K for the Year Ended July 31, 2011 |
| Filed September 15, 2011 |
| File No. 0-51439 |
Dear Mr. Horowitz:
Our client Diamond Foods, Inc., a Delaware corporation (“Diamond”), is in the process of preparing its response to your letter to Michael Murphy, Diamond’s Acting Chief Financial Officer, dated February 15, 2012. As we discussed today, Diamond has requested and we understand that you have approved an additional ten business days for it to respond to those comments.
Should you have any questions on this matter, please feel free to contact me at (650) 335-7934, or by email (hnash@fenwick.com). Thank you.
Sincerely,
FENWICK & WEST LLP
/s/ Horace L. Nash
Horace L. Nash